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You need insurance in case someone injures themselves on your machine, even if they fell against it and other possibilities. Or if the owners of the shop had a fire or robbery and you lost the machine.

An ABN is connected to you if you are a sole trader. You only have one ABN but you can have a few trading names connected to that one ABN. Every trading name must be registered and connected to that same ABN. Read more at the ATO.